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A natural person asks whether transferring shares from a company to a new holding company can qualify for the special asset contribution regime. The DGT confirms this is possible if the beneficiary is resident in Spain, participation and ownership requirements are met, and the transaction is based on valid economic grounds, not merely tax advantages.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportaciones de activos (art. 87 LIS), la entidad beneficiaria debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y las participaciones deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos según el art. 89.2 de la LIS. Los motivos de centralización de gestión, planificación de la sucesión y optimización de recursos financieros se consideran económicamente válidos.
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